The basic continuing professional education (CPE) requirement to obtain or renew the Ohio permit is 120 credits over a three-year period. New CPAs holding the Ohio permit are required to report 40 credits over a two-year period.  A new CPA licensed in 2011, for example, will have a continuing education reporting period of January 1, 2014 through December 31, 2015 and a requirement of 40 credits.  Continuing education may be earned in any field that contributes to a licensee’s professional competence. Registered CPE sponsors agree to conform to the NASBA/AICPA CPE Standards, and this includes keeping appropriate documentation for CPE verification purposes.

Accountancy Board of Ohio Continuing Education Requirements